Legal Opinion
Baker v. Comm'r
United States Tax Court
Decided October 30, 2008No. 1051-05UnpublishedCited by 5 opinions
1Opinion of the Court
KEVIN M. BAKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Baker v. Comm'r
No. 1051-05
United States Tax Court
T.C. Memo 2008-247; 2008 Tax Ct. Memo LEXIS 244; 96 T.C.M. (CCH) 309;
October 30, 2008, Filed
Michael C. Whelan, for petitioner.
Thomas D. Yang, for respondent.
Holmes, Mark V.
MARK V. HOLMES
MEMORANDUM OPINION
HOLMES, Judge: Kevin Baker did not file his 2002 tax return on time. The Commissioner prepared a "substitute for return" using the information he had to determine how much tax Baker owed. Baker then belatedly submitted a return that reported much more income, but also…
2Cases cited10 opinions
- Roberts v. CommissionerUnited States Tax Court · 1974
- Halle v. CommissionerUnited States Tax Court · 1946
- Wilkinson v. CommissionerUnited States Tax Court · 1979
- Halle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
- Ronald L. Lerch and Dalene Lerch v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Seventh Circuit · 1989
5 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Winter v. Comm'rUnited States Tax Court · 2010
- Calloway v. CommissionerUnited States Tax Court · 2010
- Charles L. Frost v. CommissionerUnited States Tax Court · 2020
- Damer v. Comm'rUnited States Tax Court · 2009
- Naylor v. Comm'rUnited States Tax Court · 2013